No Service Tax on Copyright Sale of ‘Kolangal’ Dubbed Version: CESTAT Chennai

Ananda Vikatan Productions Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The appeal before the Customs, Excise and Service Tax Appellate Tribunal Chennai challenged an order upholding the demand of service tax, interest, and penalty for the period 2005–06 to 2009–10. The appellant was engaged in producing television programmes and selling advertisement space or time. During verification of records of certain broadcasters, it was noticed that the appellant had received payments for recorded commercial productions of a Tamil serial, of wh

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